The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Bakgrund: Diabetes typ 2 är en av de vanligaste folksjukdomarna och orsakas av både arv och miljö. Sjukdomen medför en risk för att drabbas av komplikationer, bland annat hjärt- och kärlsjukdom och nedsatt perifer cirkulation. För att undvika detta har en persons levnadsvanor en stor betydelse, detta genom fysisk aktivitet och hälsosam kost. Genom att förändra sin livsstil kan upp emot 80% av fallen förebyggas.Syfte: Litteraturöversiktens syfte var att beskriva upplevelsen av livsstilsförändringar hos personer med diabetes mellitus typ 2.Metod: En litteraturöversikt baserad på sexton vetenskapliga artiklar med kvalitativ ansats. Artiklarna har granskats och analyserats utifrån Fribergs femstegsmodell.Resultat: Upplevelsen av livsstilsförändringar påverkades av olika faktorer.

The initial aim of the roll out of smart electricity meters in Sweden was to allow remote readings of the households? monthly electricity consumption for billing purposes. Since then the transition towards a smart grid has become a more prioritized matter. In the roll out of next generation smart meters more attention is therefore given to how the Distribution System Operator (DSO) can benefit from the meter through different smart grid applications. This study uses a qualitative research method to identify three general fields of application and 15 specific concepts corresponding to ways in which the DSO can create added value from the information provided by the smart meter.

Throughout its wide distribution in the northern hemisphere, the golden eagle occurs in a diverse range of environments, e.g., mountainous, forest and open areas. The literature on juvenile golden eagles is limited, and this study provides further knowledge on habitat use and ranging behaviour during the post-fledging period in boreal Sweden. A total of 14 golden eagle juveniles were tagged with GPS transmitters during 2010 and 2011, and nine could be followed during the entire post-fledging period from fledging until migration. The juveniles fledged at the end of July and beginning of August and initiated migration during October and beginning of November. The length of the post-fledging period, until migration started, ranged from 49 to 97 days. During this period, the juveniles? distance from their natal nest and their GPS height increased with time as their flying abilities developed.

The aim of this study was to get insight into refugee children?s perception about experience of the preparatory class, the transition to the ordinary class and the ordinary class. To get access to my informant?s perspective and also to get a more profound understanding of their experience, I oriented the study in a qualitative approach. This study will highlight the refugee children?s personal experiences and their point of view regarding the schools preparatory class, ordinary class, together with other pupils behaviour against them in the social interaction.

This study explores women?s experiences of the impact of remote work on work-life balance, and the potential consequences of telecommuting from a gender equality perspective. This investigation is contextualized by societal shifts post-pandemic, during which remote work has become increasingly prevalent. This transition raises new questions about the impact of home-based work on individuals? work-life balance, particularly for women who, according to prior studies, carry a greater responsibility for household tasks.

Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.

This thesis intends to examine the role of the city, Dublin, in the Irish economic growth during the 1990s. It is a case study where Dublin is compared with current theories on post modern cities as growth machines and increasingly prominent actors in the global context. The study has an interdisciplinary approach but focuses on political science issues such as power distribution, global-local governance and local political organisation. It is a theory driven study that also intends to add aspects to the understanding of the cities of our time. I argue that Dublin has faced a lot of changes during the last decades in accordance with the post modern city.

The purpose of this paper is to study the connection between Taoism and analytical psychology. This is done by descriptive text analysis of post-jungian literature. Often mentioned when searching for the inspirations and influences on analytical psychology we find references to alchemy, Buddhism, Gnosticism, Hinduism and the hermetic tradition. More seldom do we meet any references to Taoism. My aim is to investigate what gravity do the post-jungians attach to the taoism influence on C.G.

The subject of this bachelor-level thesis in archaeology in the transition from archaic sapiens to anatomically modern humans, and what might have caused this transition. A part of the study aims to prove or disprove whether an increased consumption of shellfish might have caused this development. Another part of the essay deals with the connection of said evolution and the suggested emergence of cultural and ritual practices in South Africa circa 100 000 BP and an evaluation of the arguments concerning the aquatic ape hypothesis, and their usefulness for the subject.The result of investigation of the theory about the increased consumption of marine resources as a probable cause of the last biological step of creating our species points to the conclusion that it is a probable explanation. There is even some evidence that there could be a connection between consumption of marine resources and the "Out of Africa 2"-theory. It is harder to find a proven connection between the suggested emergence of cultural and ritual practices, even some evidence seems to strengthen the idea.

Nuclear power production carries potential risks both for the environment and for the work force. Different safety measures are employed and they stem from local rules as well as from regulatory authorities. This work describes the development of a safety promoting tool at Forsmark Power Plant, one of Sweden?s three Nuclear power plants. We describe the development of a computer based system for Pre-Job Briefing and Post-Job Debriefing.

The thesis explores the meaning of the concept "children's best" in relation to the social Swedish parental insurance debate from a post-structuralist view. The main material has been taken from daily news papers and the methodological as well as theoretical basis is provided for by Laclau & Mouffes discourse theory. In particular has the concept "empty signifiers" been of use when investigating "children's best" as a strong argument on both the "pro" and "against" sides of the debate of an individualized parental insurance. The theoretic purpose of the thesis is also to examine the poststructuralist/feminist dilemma in order to approach a more pragmatic and useful model of the two combined provided by Alcoff and Fraser. One conclusion is that "children's best" may never have an objective answer and will be a changing concept in time, ideology preference and discoursive field.

The construction and use of buildings in the EU accounts for half of the EU?s extracted materials and energy consumptions, and a third of greenhouse gas emissions. In the past decade, the construction sector has responded to such concerns by focusing on post production energy efficiency. However, new findings indicate that upstream construction processes influence emissions significantly ? necessitating a shift in focus to include material choices and building processes.

After the fall of communism in Yugoslavia the ethnic resentment grew stronger and escalated in to interethnic civil conflict in 1992. After international intervention the General Framework Agreement for Peace (GFAP) installed peace in 1995. The treaty's aim was not only to establish peace but also to institute democracy in Bosnia. The OSCE were given the task to implement democracy within political institutions and civil society. This in a country with a lack of democratic experience and where great problems with ethnic antagonism still exists.By using democratization and transition theory this single case-study examines how democracy is implemented in Bosnia by the OSCE and clarifies difficulties that this democratization process is facing.

This essay describes the philosophy of science that Thomas Kuhn puts forth in his work The Structure of Scientific Revolutions. The question is, does his description of the scientific paradigm work as well today as in the examples he gave in the book?The conclusion is that there are certain factors that make for a number of differences between science today and, for example in the seventeenth century. There is also a growing theory or vision of a post normal science laid developed by among others Jerome Ravetz. This theory or vision is an idea of a science close to peer-communities and fast as well as critical decisions involving opposite values..